WV HB3345

Creates a nonrefundable state income tax credit equal to 50% of eligible caregiving expenses, with a maximum credit of $2,000 per year

Eligible expenditures include home modifications for accessibility, vehicle alterations, durable medical equipment, home care aides, respite care, adult day care, transportation, and assistive technology

Family caregivers must be West Virginia residents providing care to an adult family member (spouse, parent, dependent, or blood/marriage relative) who needs help with at least one activity of daily living

Eligible family members must be 18 or older, live in a private residence (not assisted living or nursing facility), and have their care needs certified by a licensed health care provider

Takes effect January 1, 2027, with the West Virginia Department of Revenue responsible for implementing administrative rules